The child and dependent care tax credit is worth 20% to 35% of your day care expenses. The percentage of the credit depends on your adjusted gross income. A full chart of the percentage rates is found in Publication 503.
(February 2011) (Learn how and when to remove this template message) Gross motor skills are the abilities usually acquired during infancy and early childhood as part of a child's motor development. By the time they reach two years of age, almost all children are able to stand up, walk and run, walk up stairs, etc.
On average, children take the first steps on their own at the age of 12 months. Many parents perceive this event as a decisive turning point. However, the timing is really of no consequence. Children who start walking early turn out later to be neither more intelligent nor more well-coordinated.